Alcune proposte per una riforma dell'ordinamento contabile degli enti locali

Translated title of the contribution: [Autom. eng. transl.] Some proposals for a reform of the accounting system of local authorities

Eugenio Anessi Pessina, Elena Cantu', Maria Francesca Sicilia, Elio Borgonovi, Ileana Steccolini

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The article, in light of the unsatisfactory results of the implementation of Legislative Decree 77/1995 and of the recent designs of reform of the accounting systems of local authorities, puts forward a proposal for a comprehensive review of the systems themselves, identifying the basic principles and the possible instruments. The proposal is based on the idea that the current systems of economic accounting and financial accounting present both light and shadow and that, consequently, it is appropriate to design an information-accounting system based on the principle of economic competence, but capable of safeguarding the points strength of financial accounting and in particular its authorization function
Translated title of the contribution[Autom. eng. transl.] Some proposals for a reform of the accounting system of local authorities
Original languageItalian
Pages (from-to)9-33
Number of pages25
JournalAZIENDA PUBBLICA
VolumeXXI
Publication statusPublished - 2008

Keywords

  • Government accounting
  • Local governments
  • contabilità
  • enti locali

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